ИЗУЧЕНИЕ ПРАКТИКИ ПРИМЕНЕНИЯ ИНСТИТУТА УПОЛНОМОЧЕННОГО ЭКОНОМИЧЕСКОГО ОПЕРАТОРА

Abstract

The article considers the degree of expansion of the involvement of customs authorities in the world economy. Attention is focused on the task of a more competent system for simplifying customs regulation, as well as speeding up the movement of goods across the customs border. To date, the development of the institution of an authorized economic operator is the basis for the development of foreign economic activity of large industrial enterprises, regional prosperity and world trade cooperation. This trend is accompanied by the introduction of an optimization mechanism in the organization of relations between participants in foreign economic activity, customs authorities and all process stakeholders. The article also focuses on the disclosure of the main provisions of the Customs Code of the EAEU, the practice of applying and adapting the main theses in relation to the laws of the Russian Federation. The essence of the framework standards in the development of a unified approach to consolidate the status of an economic operator certified by different customs administrations is revealed. Special attention is paid to the introduction of a system of special customs simplifications that allow enterprises participating in foreign economic activity to maintain financial, organizational and production stability. The described problems of assigning AEO status are due to the limited time of re-registration under the new procedure. For an authorized economic operator, the requirements for the internal accounting system, sites, and transport are established. Special customs preferences are considered on the basis of a certificate of one of three types. Certificates of the first type provide advantages when processing customs transit procedures, certificates of the second type – when carrying out customs procedures on the territory of an enterprise with the status of an economic operator, and certificates of the third type – provide for a special order for the priority of pre-declaration release of goods and customs procedures. In addition to the advantages, the article also discusses the problems that have arisen as a result of the introduction of a new approach. The conclusion of international agreements will provide a safer flow of supplies with the participation of an authorized economic operator and will minimize the risk of violation of the law, since all participants will be able to guarantee the indisputability of such transactions. This will help both reduce the time of customs operations and the frequency of control measures, and will push for trade relations with other countries.